CARE AFLOAT HOLDINGS LIMITED


Director	Mr D M Curran


Registered Address	158 Birkrig
	Skelmersdale
	WN8 9HP


Registered Number	10483556 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		1,273,972		1,277,295
Investments	4		10,970		10,970
			1,284,942		1,288,265
Current assets
Debtors	5	150,292		481,645
Cash at bank and on hand		514,677		190,273
		664,969		671,918
Creditors amounts falling due within one year	6	(2,745)		(7,281)
Net current assets (liabilities)			662,224		664,637
Total assets less current liabilities			1,947,166		1,952,902
Net assets			1,947,166		1,952,902
Capital and reserves
Called up share capital			1,001		1,001
Share premium			9,870		9,870
Revaluation reserve			683,241		683,241
Profit and loss account			1,253,054		1,258,790
Shareholders' funds			1,947,166		1,952,902

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 6 August 2026, and are signed on its behalf by:

Mr D M Curran
Director
Registered Company No. 10483556

CARE AFLOAT HOLDINGS LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Dividend income
	Dividend income is recognised when the right to receive payment is established.

	Tangible fixed assets and depreciation
	All tangible fixed assets are initially recorded at cost. The following classes of assets are subsequently measured under the revaluation model: - Land & Buildings - Plant & Machinery (Boats) This model requires the assets are carried at fair value determined annually and derived from the current market rents and yields for comparable assets, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. The following classes of assets are subsequently measured under the cost model: - Vehicles - Office Equipment This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All tangible fixed assets are initially recorded at cost.

The following classes of assets are subsequently measured under the revaluation model:
- Land & Buildings
- Plant & Machinery (Boats)
This model requires the assets are carried at fair value determined annually and derived from the current market rents and yields for comparable assets, adjusted if necessary for any difference in
the nature, location or condition of the specific asset. No depreciation is provided for.

The following classes of assets are subsequently measured under the cost model:
- Vehicles
- Office Equipment
This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Vehicles	10
	Office Equipment	33

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 25	1,031,783	215,000	31,500	2,624	1,280,907
At 31 March 26	1,031,783	215,000	31,500	2,624	1,280,907
Depreciation and impairment
At 01 April 25	-	-	2,888	724	3,612
Charge for year	-	-	2,861	462	3,323
At 31 March 26	-	-	5,749	1,186	6,935
Net book value
At 31 March 26	1,031,783	215,000	25,751	1,438	1,273,972
At 31 March 25	1,031,783	215,000	28,612	1,900	1,277,295


	The original cost of the revalued assets was as follows: - Land & Buildings: £495,895 - Plant & Machinery (Boats): £67,649

4.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 April 25	10,970	10,970
At 31 March 26	10,970	10,970
Net book value
At 31 March 26	10,970	10,970
At 31 March 25	10,970	10,970

	Notes
	¹Investments in group undertakings and participating interests

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	-	4
Other debtors	142,771	475,001
Prepayments and accrued income	7,521	6,640
Total	150,292	481,645

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	245	3,849
Taxation and social security	-	931
Other creditors	2,500	2,501
Total	2,745	7,281

7.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
Mr D M Curran	421,300	127,164	509,394	39,070
	421,300	127,164	509,394	39,070